Section 17(1) in The Kerala Tax on Luxuries Acts, 1976
(1)Any person who-(a)knowing submits an untrue return or fails to submit a return as required by this Act or the rule made thereunder; or(b)willfully act in contravention of any of the provisions of this Act or the rule made thereunder for the contravention of which no express provision for punishment is made by this Act, Shall be punishable with fine which may extend to one thousand rupees.
